Human Subject Payments

Responsible Office: Office of the Controller, Financial Policy Office
Date Effective: 1/1/2011 
Date Revised: 09/01/2017
PDF: Human Subject Payments Policy

Human Subject Payments Policy

This policy establishes the tax reporting requirements and data-security protocols related to the payment of human subjects at Harvard. High-risk confidential information must only be collected when necessary and any confidential information collected must be protected in accordance with the University’s Enterprise Information Security Policy.

Keywords: Employees, Global Support Services (GSS), Honoraria, Human Subjects, Institutional Review Board (IRB), IRS, Object Code 8273, Payments, Principal Investigator (PI), Research, Researcher, Services, Study, Studies, Survey Tools, Subject Payment Form, Subject Payment Policy, Threshold

Appendices

• Appendix A: Human Subject Payments Policy Decision Tree
• Appendix B: Subject Payment Form Templates

Reference and Training Materials

• Financial Administrator's Job Aid for Human Subject Payments
• Human Subject Payments PI Guide